FL S0796

Increases educational requirement for certified public accountant license applicants from 160 quarter hours to 180 quarter hours (or 120 semester hours) from an accredited college or university with accounting and business concentration.

Adds "good moral character" requirement for applicants to take the licensure examination, defined by reference to section 473.308(6)(a), with board authority to deny examination eligibility if lack of good moral character has reasonable relationship to professional CPA responsibilities and is supported by competent substantial evidence.

Requires the board to furnish applicants denied examination eligibility due to moral character issues with written findings, complete evidence record, and notice of rehearing and appeal rights.

Extends deadlines for license reactivation from June 30, 2012 and December 31, 2012 to June 30, 2014 and December 31, 2014 respectively, with final reactivation deadline moved from June 30, 2014 to June 30, 2016.

Takes effect July 1, 2014.